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An heir asks whether a loss from an inherited investment in a company undergoing insolvency can be declared. The DGT responds that the loss is attributable to the year the insolvency procedure ends, without satisfying the debt.
Question posed: Possibility of computing the capital loss in the 2022 Personal Income Tax return for the money invested and not recovered, as well as the method for proving the ownership of each of the four heirs.
The capital loss resulting from overdue and uncollected credits is imputed when any of the circumstances set forth in Article 14.2, letter k) of the Personal Income Tax Law (LIRPF) occur. In this case, the loss is attributable to the 2022 period upon the declaration of the conclusion of the insolvency proceedings by court ruling. The ownership of the inherited credit must be proven through the means of evidence admitted under Law, the assessment of which is the responsibility of the Administration. This loss is included in the general taxable base as a capital loss that does not derive from the transfer of assets.
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